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All Journal JAATB Journal of Accounting and Auditing
Ilmiana Nur Isfani, Mutiara
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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Influence of Profitability, Capital Structure, Liquidity and the Size of the Company to the Quality of Profits Prahasini Sekarwesma, Reska; Ilmiana Nur Isfani, Mutiara
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): February 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i1.321

Abstract

Purpose – penelitian ini membahas Earnings Quality dan faktor lainnya seperti Profitabilitas, Struktur Modal, Likuiditas dan Ukuran Perusahaan yang berfokus pada perusahaan sektor basic material. Penelitian ini menggunakan Modified Jones model sebagai pengukuran dari Kualitas Laba.  This study aims to test and analyze the effect of Profitability, capital Structure, Liquidity and company Size on earnings Quality. Design/methodology/approach – The population in this study used basic material companies listed on the Indonesia Stock Exchange (IDX) in 2017-2022. This type of research is quantitative research. The data collection technique used in this study used the purposive sampling method and obtained a total of 12 companies. The analysis method used is multiple linear regression analysis using Eviews 9 software. Findings – The results of this study indicate that the Profitability variabel has a negative and statictically significant effect on earnings quality, the Capital Structure variabel has a negative and statistically insignificant effect on earnings quality, the Profitability variabel has a positive and statistically insignificant effect on earnings quality, and the Firm Size variabel has a positive and statictically insignificant effect on earnings quality.
The Effect Of Internal Control and human Resource Competence on Fraud Prevention with Wisthleblowing System as a Moderating Variable Ilmiana Nur Isfani, Mutiara; Nur Intan Fadhilah, Azkia
Journal of Accounting and Auditing Vol. 1 No. 3 (2025): April 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/r8zjte04

Abstract

Purpose – This research aims to obtain emprocal evidence about the effect of internal control and human resource competence on fraud prevention with the Whistleblowing sytem as a moderating variable.  Design/methodology/approach – This research uses quantitative research. This research was conducted using a questionnaire distributed to employees who are members of PT. Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk Bekasi Branch Office, namely ass 110 questionnaire distributed via email and social media. Each questionnaire distributed contaned 54 statements to be answered by respondents. From the distirbution of questionnaire conducted, 110 respondents were obtained who provided answer to get the results of this study, the researcher used PLS SEM Vresion 3.0. Findings – The results of study found that internal control has a positive and significant on fraud prevention, human resource competence has a positive and significant on fraud prevention, the whistleblowing system can strengthen the relationship between internal control and fraud prevention, the whistleblowing system cannot strengthen the relationship between human resource competence and fraud prevention. Research limitations/implications – This research introduces innovative variables in fraud prevention including internal control, human resource competence, and whistleblowing system.
Co-Authors Nur Intan Fadhilah, Azkia Prahasini Sekarwesma, Reska